The Change in the Theory of Management Control and Strategic Management Accounting

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  • マネジメント・コントロール論の変化と戦略管理会計論
  • マネジメント コントロールロン ノ ヘンカ ト センリャク カンリ カイケイロン

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Abstract

<p>In 1965, Anthony proposed the framework; Strategic Planning, Management Control and Operational Control. Since then, the theory of management control that extended the boundaries was developed. According to that development, the theory of strategic management accounting was proposed. There are some opinions on the position of strategic management accounting in the framework of management accounting. Therefore in this paper, I consider the role of strategic management accounting, and argue the framework of management accounting and the position of strategic management accounting in the framework. The function of period performance measurement, which is required because management accounting is accounting, should be regarded as important in the argument about the framework of management accounting. Therefore strategic management accounting that focuses on strategy formulation and project planning and does not consider period performance measurement should not be positioned on management control, and should be positioned on strategic planning.</p>

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